Seoul Administrative Court 2012Gudan15091 (2013.05.01)

Even if the construction cost has been disbursed, it cannot be deemed necessary expenses because it was disbursed by the leased corporation.

(1) Although it is alleged that the lessee of the building spent the remodeling construction cost after the acquisition of the building, in light of the fact that the leased corporation received the tax invoice for the construction cost and received the input tax deduction for the value added tax and accounts for the increase in the assets of the corporation, etc., it appears that the leased corporation bears the construction cost and that it later cannot be deemed that it was offset against

2013Nu14056 Revocation of imposition of capital gains tax

1. ThisA 2. KimB 3. KimCC

2. The director of the tax office of the Guro District Tax Office:

Seoul Administrative Court Decision 2012Gudan15091 decided May 1, 2013

January 7, 2014

February 7, 2014

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked.

On November 1, 2011, the head of the Gu-ro Tax Office revokes the imposition of capital gains tax for the year 2009, on November 1, 201, by the head of the Gu-ro Tax Office, on the part of the Plaintiff-A, by the head of the Gu-ro Tax Office, on November 1, 201, on the part of the Plaintiff-B, and on December 5, 201, by the head of the Gu-ro Tax Office, the imposition of capital gains tax for the year 2009.

[In the trial, the head of Sungnam District Tax Office was corrected to the head of the branch office of the branch office of the defendant.]

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed. It is so decided as per Disposition.